Possibilities of Identifying Informal Enterprise Groups and Assessing Their Corporate Income Tax Avoidance Risk in the Context of Digitization

Kundeliene, Kristina; Stankevičius, Evaldas; Janilionis, Vytautas

doi:10.1109/icte51655.2021.9584801

Cited by 1 publication

(1 citation statement)

References 14 publications

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“…Among large number of literatures related to Tax Avoidance and Industry 4.0, only limited number of these studies investigated those phenomenon in Tanzania. It is worth to mention studies such as Alstadsaeter et al (2019); Kundeliene et al (2021) in tax avoidance risk in the context of digitisation; Ioana-Florina and Mare (2021) in tax avoidance behaviour on intelligent decision technologies and Lismont, et al, (2018) in tax avoidance on social network analytics.…”

Section: Value Network Analysismentioning

confidence: 99%

Conceptualising Tax Avoidance on Industry 4.0 in Tanzania: The Imperatives of Value Chain Analysis

Hamisi¹

2022

IJEBA

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Purpose: This study will accrue and extend perspectives of tax avoidance on taxable income which is currently impractically hidden on sophisticated transactions in Industry 4.0. Design/methodology/approach: The study will explain source in tax avoidance on Industry 4.0 through value chain analysis. To explain relationship between key concepts data from tax officials and consultants, electronic manufacturing and service companies in Tanzania will be applied. Findings: In the current climate of economic crisis, governments are implementing budget cuts in an effort to cope with national debts and aftereffects of COVID 19 as a whole. Practical implementations: Findings from this study will share the field of knowledge of value chain analysis for proactive response from both government and private sector in identifying sources of tax avoidance to Industry 4.0, and to engage stakeholders affected by tax policy issues and expose findings for policy review and scrutiny.

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Section: Value Network Analysismentioning

confidence: 99%

Conceptualising Tax Avoidance on Industry 4.0 in Tanzania: The Imperatives of Value Chain Analysis

Hamisi¹

2022

IJEBA

View full text Add to dashboard Cite

show abstract

Possibilities of Identifying Informal Enterprise Groups and Assessing Their Corporate Income Tax Avoidance Risk in the Context of Digitization

Cited by 1 publication

References 14 publications

Conceptualising Tax Avoidance on Industry 4.0 in Tanzania: The Imperatives of Value Chain Analysis

Conceptualising Tax Avoidance on Industry 4.0 in Tanzania: The Imperatives of Value Chain Analysis

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